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Quebec Medical Expense Tax Credit

Medical expenses can be claimed for any continuous 12 month period
ending in the tax year. On the Quebec provincial income tax return, total medical
expenses for this period are reduced by 3% of family income (line 275) to
determine the medical expenses to claim on line 381 for the non-refundable
tax credit.

The premiums for the Quebec prescription drug
insurance program for the tax year, although not payable until the tax
return is filed in the following year, can be claimed in the tax year for
which they are paid, as long as December 31 of the tax year is
included in the period of 12 consecutive months used to determine the
amount of medical expenses. For instance, the premium for 2011,
which is payable in April 2012, can be included as a medical expense for
the 2011 tax year on the Quebec tax return. On the Federal
tax return, it cannot be claimed as a medical expense until the 2012 tax
year, because it is actually paid in 2012.

The Quebec
Tax Calculator uses input provided by the user to determine how many
months of prescription drug plan premiums are payable for the tax
year. This amount is added to the medical expenses input by the
user, to determine the total medical expenses for the tax year for Quebec taxes. The total premium is also shown in the total payable area
near the bottom of the calculator. The premium paid in the tax
year (for the previous tax year) must be entered by the user in
order to include this amount in the Federal medical expense claim.

See Medical
Expenses on the Revenu Quebec website for more information on the Quebec medical expense tax credit.

Refundable medical expense tax credit

You may also be eligible for the Quebec refundable
medical expense tax credit, which is claimed on line 462 of the tax
return. In order to claim this refundable credit, you must have at
least $3,030 of work income in 2018 ($3,005 in 2017), and a maximum family
income of $22,910 in 2018 ($22,725 in 2017). The maximum refundable
amount is $1,185 for 2018 ($1,175 for 2017). See Quebec
tax credits subject to indexation for amounts applicable to each tax
year.